re-enlisted for three years. Again, during the early stages of the war men were accepted with but very slight physical examination or none at all. The desire to enter the service was great, and as no experience has been had, men were unable to judge of their ability or inability to perform the duties required of soldiers. A large part therefore (near 200,000) of the men accepted in the years 1861 and 1862 were soon found to be unfit for service, and were discharged. (This accounts, partially, for the large excess carried forward from the calls of 1862 and deducted from those of 1863.)

It will be observed, therefore, that a large portion of the number counted in filling calls has been furnished, first, by re- enlistment of those in service, and second, by those who have re- entered the serving after discharge from a former enlistment, under which they had been credited. And thus the estimated number of men furnished is reduced in the same ration that the enlistments have been repeated; in other words, the different calls are filled by credited each accepted enlistment, instead of limiting the credit to the actual number of persons who have entered the service anew.

It follows, therefore, that, on account of a necessary reception of credits incident to enlistments, the tax upon the military basis of the country to supply the Army has been much less than would appear by considering simply the number of men embraced in the different calls for troops, or the number of credits allowed upon these calls.

COMMUNICATION MONEY.

The mode of collecting the communication money from the draft by collectors of internal revenue, as explained in my last report, has been continued in force, but since the passage of the joint resolution of January 16, 1864, the money has been deposited by the collectors to the credit of the Treasury of the United States, as required by that resolution of Congress. It is drawn out on requisitions in the same manner as the funds of other appropriations.

The amount of money received from this source prior to November 1, 1863, as stated in my last annual report, was........$10,518,000.00

The amount received since that report, and prior to November 1, 1864................................................. 15,066,599.25

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Total received....................................... 25,584,599.25

This money is appropriated by law "for the expenses of the draft and for the procuration of substitutes." A large part of it has already been used and the remainder is being used for these purposes.

Voluntary contributions to the communication fund have been received from three "American citizens abroad." Total amount thus contributed (included in the total above) $900.

By the act approved July 14, 1864, men drafted under calls made, in pursuance of that act cannot secure exemption by payment of communication. No more money, therefore, is being received on this account, except in a few cases under former drafts, not heretofore decided.

By section 17 of the act approved February 24, 1864, and section 10 of the act approved July 4, 1864, certain non-combatants, when drafted, may secure exemption by payment of $300. The fund derived from this source is by law appropriated "for the benefit of sick and wounded soldiers." This money is collected by this Bureau and deposited in the Treasury in the same manner as other communication money; but after deposit it is at the disposal of the Medical Department of the Army for the purpose designated by law.